Is the limit of receiving a sum $100,000 per year by US resident, from a single foreign person ? Can 2 or more foreign persons send $100,000 each to a single US resident ( in which case the US resident gets ~$200k from 2 foreign nationals from abroad ) ?
Also, what is the $15,000 limit about ? Is it for receiving or giving gifts by US resident? How is it different from $100,000 limit ?
